Auditing Employee Benefit Plans (Self-Study)
Valid for one year from purchase date
Accounting - Technical (5.5)
Auditing - Technical (5.0)
Standard member fee
Standard nonmember fee
to receive member fee.
The complexities of an employee benefit plan (EBP) audit demand deep, exacting expertise. CPAs specializing in EBP audits must meet the Department of Labor and IRS requirements, in addition to the AICPA's professional standards and rules.
This CPE course is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help you more effectively plan and carry out your audit.
Who should take this program?
Auditors providing employee benefit audit and accounting services
Benefit plan administrators and employees of companies with responsibilities for accounting and reporting for plan benefits
Plan types including 401(k), defined contribution, defined benefit, health and welfare, and employee stock ownership plans (ESOPs)
GAAP vs. ERISA reporting requirements
Filing and audit requirements
Planning the audit and assessment of risks
Overview of tax compliance
Internal control unique to employee benefit plans
Audit employee benefit plans in accordance with AICPA standards and DOL rules and regulations
Identify audit tests specialized for employee benefit plan audits
Indicate the scope of an audit
Recall the structure of the more popular employee benefit plans
Identifying accounting requirements unique to employee benefit plans
NASBA ID#: 112891